Are preference share dividends taxable? Preference shares are a key financial tool for companies, offering tax-exempt dividends, unlike taxable interest on loans. However, dividends can become taxable if specific conditions are met. In this article you will learn more about the requirements and investors and companies can maximise their financial benefits of preference shares.

Are you a freelancer, business owner, or registered farmer in Namibia? Understanding provisional tax helps your financial planning by allowing you to pay your income tax in manageable installments. This article offers essential tips and insights for you to assist clients and navigate the complexities of Namibia’s provisional tax system effectively.

Have you ever grappled with classifying financial transactions? Our article focuses on the crucial aspect on how to categorise transactions correctly. This is key when presenting financial statements, strategic decision-making, and compliance with regulatory standards. We showcase the application of the International Accounting Standards (IAS) framework in recording transactions are accurately reflected in financial reports.

ln the world of NPOs every rand counts. Effective budgeting is not just beneficial but paramount to survive. In this article we look at the essentials of setting diverse budgets—operating, capital, program, and grants. We give practical tips on crafting, adjusting, and optimizing your financial strategies to boost impact and promote stability.

From 2027, we will see significant changes to financial statements, due to the new IFRS 18 standards. Enhancements include aligning disclosure categories with the cash flow statement and new subtotals like 'Operating Profit.' This standard will clarify financial performance and necessitate detailed disclosures, prompting companies to prepare early for these significant changes.

Explore with us the world of mining rights and its accounting treatment in Namibia. Through a detailed example, we’ll show you the entire process—from acquiring a mining right to selling it—complete with all the necessary journal entries to you a clear and practical understanding of how to get it right.

What is the role of effective financial management in public schools? In this article we look at the regulatory frameworks, roles of key stakeholders, and the challenges they face, including a lack of financial literacy.

Transfer pricing is a key concern for revenue authorities as multinational companies aiming to fairly set prices across borders. In this article we look at South Africa’s approach through its tax laws and a pivotal court case. Learn about the essential strategies used to ensure businesses pay their fair share of taxes and adhere to international pricing standards.

A streamlined month-end close process is key to maintain accurate and reliable financial records. This article outlines the crucial steps involved, from data collection and account reconciliation to financial statement preparation. Enhance your finance team's ability to make informed decisions, meet deadlines, and prepare for audits effectively.

Read our latest article on how effective liquidity strategies, including managing cash, receivables, payables, and investments, can prevent financial crises and fuel business growth. Discover how to use liquidity ratios to evaluate financial stability and the role you can play in steering businesses toward success with CIBA’s handy guide.

In this article we look at internal controls through the lens of an accountant highlighting their role in ensuring robust financial management. Learn how these controls help protect assets, ensure the accuracy of financial statements, and uphold compliance with laws—key areas where accountants play a crucial role.

While Public Benefit Organizations (PBOs) enjoy some tax benefits they are not exempt from employees tax. Compliance with tax laws is paramount for the survival of nonprofits when it comes to registering with SARS, the Department of Labour, and the Compensation Fund, covering obligations like PAYE, UIF, and SDL. In this article we look at the requirements and what NPOs should consider.

Explore the evolving world of remote work when as look at how South Africa is planning to introduce digital nomad visas. How does the effort compare to countries like Portugal who managed to successfully adapt their immigration policies to attract global remote workers?

In this article we showcase how using analytical reviews can help accountants in confirming ‘fair presentation’ of information in the financial statements of clients. We explore the use of analytical reviews to assist accountants drafting accurate and transparent financial information in financial statements, helping accountants apply consistent accounting policies, and quickly identify discrepancies.

In this article we explore how small farmers in South Africa can simplify their financial management by adopting tax basis accounting, aligning their accounts to SARS requirements. Using an example, we show how market transactions and standard value inventory adjustments lead to efficient tax-ready financial statements.

Explore the differences in agricultural accounting with our article. Learn about effectively managing the differences in financial reporting of the agricultural sector including the valuation of biological assets. Learn what you need to know to expand your services into agricultural finance, ensure compliance and better reporting in farming operations.

This comprehensive guide explains the critical role of accountants in the processes of dividend distribution and independent reviews under contemporary corporate regulations. It covers the essential solvency and liquidity tests required before distributions, and details how accountants can navigate and enforce these standards to maintain corporate financial health and regulatory compliance.

Explore the essentials of IAS 24 on related party disclosures. Learn how you can ensure transparent and accurate financial reports by managing and disclosing relationships and transactions between related parties. This article offers practical tips and insights for compliance with financial reporting standards, ideal for professionals aiming to enhance their accounting practices.

Explore with us the critical role of accounting estimates in financial statements. Learn about methodologies, inherent challenges, and strategies for minimising uncertainties to achieve fair and reliable financial reporting, essential for accountants and auditors. Use CIBA’s handy template to document accounting estimates.

Explore the skills you need and steps you can take to lead clients and businesses towards sustainable practices while opening up new market opportunities.